-39.85% is the change from 823 to 495
Calculation steps:
[( 495 - 823 ) ÷ 823] x 100 = -39.85%
Formula
Percentage change = [(495 - 823) / 823] x 100
Subtract the new number by the original number
495 - 823 = -328
-328 ÷ 823 = -0.3985419198055893
-0.3985419198055893 x 100 = -39.85%